PERPETUUM MOBILE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PERPETUUM MOBILE
Largest movements
- Receivables within one year -€264,255
down €264,255 (-48.0%), from €550,518 to €286,263
of which Other amounts receivable: -€181,189
- Tangible fixed assets -€9,949
down €9,949 (-14.9%), from €66,815 to €56,866
of which Plant, machinery and equipment: -€9,535
- Profit (loss) carried forward -€288,112
new in 2025: -€288,112
- Tax, wage and social debts +€168,326
up €168,326 (+46.2%), from €364,116 to €532,442
of which Taxes: +€117,039
- Other debts -€118,611
down €118,611 (-95.9%), from €123,641 to €5,030
- Current portion of long-term debt -€33,795
down €33,795 (-68.2%), from €49,517 to €15,722
- Accrued charges and deferred income -€17,443
down €17,443 (-30.5%), from €57,175 to €39,732
- Gross operating margin -€407,835
down €407,835 (-68.7%), from €593,693 to €185,858
- Staff costs -€229,634
down €229,634 (-45.2%), from €507,689 to €278,055
- Taxes +€125,618
up €125,618 (+1,163%), from €10,804 to €136,422
- Other operating charges -€9,514
down €9,514 (-37.0%), from €25,714 to €16,200
- Financial charges +€7,960
up €7,960 (+40.5%), from €19,656 to €27,616
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €644,994 | €370,889 | -€274,105 | -42.5% |
| Fixed assets | 21/28 | €66,815 | €56,866 | -€9,949 | -14.9% |
| Tangible fixed assets | 22/27 | €66,815 | €56,866 | -€9,949 | -14.9% |
| Land and buildings | 22 | €12,501 | €9,781 | -€2,720 | -21.8% |
| Plant, machinery and equipment | 23 | €35,061 | €25,526 | -€9,535 | -27.2% |
| Furniture and vehicles | 24 | €19,253 | €21,559 | +€2,306 | +12.0% |
| Current assets | 29/58 | €578,179 | €314,023 | -€264,156 | -45.7% |
| Amounts receivable within one year | 40/41 | €550,518 | €286,263 | -€264,255 | -48.0% |
| Trade receivables | 40 | €153,457 | €70,391 | -€83,066 | -54.1% |
| Other amounts receivable | 41 | €397,061 | €215,872 | -€181,189 | -45.6% |
| Cash at bank and in hand | 54/58 | €23,183 | €23,782 | +€599 | +2.6% |
| Deferred charges and accrued income | 490/1 | €4,478 | €3,978 | -€500 | -11.2% |
| Total equity and liabilities | 10/49 | €644,994 | €370,889 | -€274,105 | -42.5% |
| Equity | 10/15 | €20,460 | -€267,652 | -€288,112 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€288,112 | -€288,112 | |
| Amounts payable | 17/49 | €624,534 | €638,541 | +€14,007 | +2.2% |
| Amounts payable after more than one year | 17 | €8,175 | €22,678 | +€14,503 | +177% |
| Financial debts | 170/4 | €8,175 | €22,678 | +€14,503 | +177% |
| Amounts payable within one year | 42/48 | €559,184 | €576,131 | +€16,947 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €49,517 | €15,722 | -€33,795 | -68.2% |
| Trade debts | 44 | €21,910 | €22,937 | +€1,027 | +4.7% |
| Suppliers | 440/4 | €21,910 | €22,937 | +€1,027 | +4.7% |
| Taxes, remuneration and social security | 45 | €364,116 | €532,442 | +€168,326 | +46.2% |
| Taxes | 450/3 | €225,406 | €342,445 | +€117,039 | +51.9% |
| Remuneration and social security | 454/9 | €138,710 | €189,997 | +€51,287 | +37.0% |
| Other amounts payable | 47/48 | €123,641 | €5,030 | -€118,611 | -95.9% |
| Accrued charges and deferred income | 492/3 | €57,175 | €39,732 | -€17,443 | -30.5% |
| Remuneration, social security and pensions | 62 | €507,689 | €278,055 | -€229,634 | -45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,350 | €15,694 | -€4,656 | -22.9% |
| Other operating charges | 640/8 | €25,714 | €16,200 | -€9,514 | -37.0% |
| Gross operating margin | 9900 | €593,693 | €185,858 | -€407,835 | -68.7% |
| Operating profit (loss) | 9901 | €39,940 | -€124,091 | -€164,031 | |
| Financial income | 75/76B | €4,686 | €17 | -€4,669 | -99.6% |
| Recurring financial income | 75 | €4,686 | €17 | -€4,669 | -99.6% |
| Financial charges | 65/66B | €19,656 | €27,616 | +€7,960 | +40.5% |
| Recurring financial charges | 65 | €19,656 | €27,616 | +€7,960 | +40.5% |
| Profit (loss) for the period before taxes | 9903 | €24,970 | -€151,690 | -€176,660 | |
| Income taxes | 67/77 | €10,804 | €136,422 | +€125,618 | +1,163% |
| Profit (loss) for the period | 9904 | €14,166 | -€288,112 | -€302,278 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,166 | -€288,112 | -€302,278 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.